Dáil Éireann Debate, Thursday - 19 March 2026
522. Deputy Sean Fleming asked the Minister for Further and Higher Education, Research, Innovation and Science the process for foreign language providers and their courses to be approved by his Department so that people signing up to these courses can claim tax relief (details supplied); and if he will make a statement on the matter. [21238/26]
View answerSection 476 of the Taxes Consolidation Act 1997 provides tax relief for fees paid by individuals for training courses in the areas of information technology and foreign languages. The training courses, which can be up to two years duration, must be approved by SOLAS and comply with the wider requirements of the Act. Under Section 473A of the Taxes Consolidation Act 1997, tax relief may also be claimed on fees paid by individuals for third level education courses. Each year, a list of approved third level colleges and courses for the purposes of tax relief under this section of the Act are notified to the Revenue Commissioners. For new colleges and courses to be included on this list, they must offer a programme that leads to a higher education major award that is including in the National Framework of Qualifications (NFQ). This may be achieved by entering into a quality assured awarding relationship with a Designated Awarding Body such as a University, or by applying to Quality and Qualifications Ireland (QQI) and obtaining relevant programme validation. Further information on QQI’s programme validation services, including application forms and fee schedules, is available at: https://www.qqi.ie/Articles/Pages/Initial-Access-to-Programme%20Validation.aspx. QQI may also be contacted directly via: https://qhelp.qqi.ie/ or by telephone at 01 905 8100.
